PUZZLE OF LIFE~

Playing puzzle can sometimes create headache.. To nicely fit each and every pieces to form one complete picture, or in the case of puzzle of life, to complete assembling all the pieces that has been scattered and fit them nicely together.. But there will always be one missing piece that you must search throughout your life to find it.. Some might get lucky to easily find it but for others it takes years of searching and maybe whole life searching for the missing piece to complete their puzzle of life.. Sometimes you might think that you have found the right piece but somehow after trying and trying it just don’t want to fit the hole.. Then you have to leave the ‘unfit’ piece and started to search again for the new one who can fit the hole nicely.. in this entry I would like to congratulate my brother firdaus aslam ali @ ferd for being the first amongst us all batch 0004 to finally found the last missing piece to complete his puzzle of life..

This entry is tribute to my brother ferd@firdaus aslam ali who get married on the 8th of October 2008.. Big congratz bro for finally found the last piece to complete your puzzle of life.. Envy you, amongst us all you are the one who break the barrier and move to the next round.. I bet all of us quite shock to know that you finally now a MAN, more than that a HUSBAND to someone special to you.. I still remember we keep talking and asking this favorite question, “korang raser saper antara budak-budak batch kite yang akan kawin dulu?”..then came out the names that have potential to get married early.. hud kechek,arelong,mao, those are the few names (no offence to mao,arelong,hud) and yours is not even mention.. Who would expect you to be the pioneer (in term of marriage life) in our batch..i still remember ‘lepak’ in UM with u,mubeen,iezwan,mao n others way back in 2005,back then you was sooooooo cheerful and so childish..3 years after that, you already someone’s husband..Wondering whether you are still the same ferd that I knew,the one I that I knew in koleq who would be ‘sekepale’ with me in some issue..hehehe… The one that will talk naughty things with me and masyhur..the one we used to call ‘murtabak ali’ or ‘carpet’..I miss having you in the same class..5 Sc2 was the best..we had sooo much fun together throughout the year though we know SPM is waiting for us in the end..owh not to forget our beloved class teacher cikgu rizal yang tiap kali masuk kelas akan bawak pembaris panjang takpon besi panjang…pastu buat-buat garang and nak nak bantai semua orang..hehehe,those were the days we laught a lot.. Haih, I’ll post another entry about our life in Sc2 later..

“It takes hope to grow a friend.
Belief that friendship never ends.
Vision for a future day.
Friends forever, come what may.”

Bro,the friendship,the brotherhood we created and all the things we shared during our time in koleq was the treasure I will cherish.. You’re a husband now,be good.. Be matured but hey stay you.. Stay be the funny ferd I used to know.. Be a good leader to your family.. Be someone that we can look up when we too want to move into the next round and complete our puzzle of life.. To ferd’s lovely wife, though I do not know you but I really know that you are one lucky woman to have a husband like ferd.. God bless both of u.. Selamat pengantin baru semoga kekal ke anak cucu.. Insyaallah,I’ll make sure I’ll be there on your kenduri kawen next year..

CONGRATULATION AGAIN BRO FOR FINDING THE LAST PIECE TO COMPLETE YOUR PUZZLE OF LIFE.. Ocayh next on the list, saper plak nak follow ferd?? MAO?? MASYHUR?? PALI?? JOEBAR?? AFIQKHaN?? IEZOE?? Saper2 lagi yg tengah hangat bercinta.. Cepat-cepat join ferd..

-theskyisnevertoohightoaim-

QUESTIONS OF WHO YOU LOVE~

Eternal Question of LOVE :

1.To My Friends Who Are - SINGLE :

Love is like a butterfly. The more you chase it, the more it eludesyou. But if you just let it fly, it will come to you when you least expectit. Love can make you happy but often it hurts, but love’s only specialwhen you give it to someone who is really worth it. So take your time andchoose the best.

2.To My Friends Who Are - NOT SO SINGLE :

Love isn’t about becoming somebody else’s "perfect person." It’s aboutfinding someone who helps you become the best person you can be.

3.To My Friends Who Are - PLAYBOY/GIRL TYPE :

Never say "I love you" if you don’t care. Never talk about feelings ifthey aren’t there. Never touch a life if you mean to break a heart.Never look in the eye when all you do is lie. The cruelest thing a guy can do to a girl isto let her fall in love when he doesn’t intend to catch her fall and itworks both ways…

4.To My Friends Who Are - MARRIED :

Love is not about "it’s your fault", but "I’m sorry." Not "where areyou", but "I’m right here." Not "how could you", but "I understand." Not"I wish you were", but "I’m thankful you are."

5.To My Friends Who Are - ENGAGED :

The true measure of compatibility is not the years spent together buthow good you are for each other.

6.To My Friends Who Are - HEARTBROKEN :

Heartbreaks last as long as you want and cut as deep as you allow themto go. The challenge is not how to survive heartbreaks but to learn fromthem .

7.To My Friends Who Are - NAIVE:

How to be in love: Fall but don’t stumble, be consistent but not toopersistent, share and never be unfair, understand and try not to demand,and get hurt but never keep the pain.

8.To My Friends Who Are - POSSESSIVE:

It breaks your heart to see the one you love happy with someone elsebut it’s more painful to know that the one you love is unhappy with you.

9.To My Friends Who Are - AFRAID TO CONFESS:

Love hurts when you break up with someone. It hurts even more whensomeone breaks up with you. But love hurts the most when the person youLove has no idea how you feel. . .

10.To My Friends Who Are - STILL HOLDING ON:

A sad thing about life is when you meet someone and fall in love, onlyto find out in the end that it was never meant to be and that you havewasted years on someone who wasn’t worth it. If he/she isn’t worth it nowhe’s/She’s not going to be worth it a year or 10 years from now. Let go

11.TO ALL MY FRIENDS :

My wish for you is a man/woman whose love is honest, strong,
mature ,never-changing, uplifting, protective, encouraging,rewarding and unselfish.coz you deserved the best in life~

-theskyisnevertoohightoaim-

AUDIT CHAPTER 9~

3 papers before stairways to heaven..hehehe..cant wait for the 'merdeka' day..but nevertheless within my busy exam schedule still i'm going to post yet another entry ablut audit,chapter 9:audit materiality..this post dedicated to cik reena,sorry cant make it to further explain to u bout this chapter..here goes the entry..

basically this chapter touch on 5 major parts that u need to know and understand in details..first is about defining the meaning of materiality..we can define materiality as magnitude of accounting infotmation, in the judegement of the person relying on it,the information might be misstatement or not..The information or the statement is consider material if the omission or misstatement will result in the negative impact in decission making...

second part,about steps needed in applying materiality..there are 5 steps that u need to know in applying materiality..the FIRST ONE being to set preliminary judgement about the materiality..this step need to be done before starting the audit process..auditors need to decide the combining amount of tolerable misstatement or level of materiality that they might consider..the judgement will vary over time so auditor must document their judgement..SECOND STEP is to allocate the amount to segments..auditors must allocate the judgement they make earlier to each segments they think necessary..the amount can not be used as a whole as it might get complex in later stage..difficuties arise in segmenting are because of level of materiality in each segments vary,auditor need to consider the overstatement and understatement of each accounts, and also the relative cost of audit affect the allocation..THE THIRD,FOURTH AND LAST STEPS is to accumulate and compare with the preliminary judgement..this last step is done after the audit process..

third part about this chapter is the qualitative factors in determining meteriality..the factors are AMOUNT INVOLVING FRAUD,IMMATERIAL BUT WITH CONTRACTUAL OBLIGATION AND THE LAST ONE BEING IMMATERIAL BUT MAY EFFECT TREND IN EARNINGS..no further elaborations about this one..sorry...

the fourth part is about the base needed for evaluating materiality..there are NET SALES,GROSS PROFIT AND TOTAL ASSETS..again no further elaboration..

the last part being risk types..there are 4 type of risks that mention in this chapter..the first one is PLANNED DETECTION RISK..this risk is about the percentage of audit evidence will fail to detect the misstatement..low planned detection risk means that more accumulated evidence is needed by auditor..next one is INHERENT RISK..this risk is about making assumtion that there are misstatement eventhough before testing the effectiveness of the internal control..high inherent risk means that the statement is likely to be misstatement..the third risk in CONTROL RISK..this risk have unique relationship with inherent risk..control risk is about the effectiveness of the internal control..if the Internal control is effective then it means low control risk,low inherent risk,high planned detection risk and less audit accumuated audit evidence is needed..the last risk is ACCEPTED AUDIT RISK @ AUDIT ASSURANCE..risk that auditor going to accept the financial statement is misstated..

wallaaaa..done for this chapter...im sorry,i cant post summary for another two chapters..vino,sorry u need to read it..all the best guys for tomorrow's paper...be a person with integrity and independe,,dont commit fraud tomorrow..hehehe...

-theskyisnevertoohightoaim-

A LETTER JUST FOR U~

since i've been away for few days so the enthusiasm to blog has increased..due to time constraint, i cant write much..but still im posting an artilce at my former blog..enjoy reading... :)

"hello..

you..you may know me.you may not.

i may know me.i may not.

whoever you are, i want you to know that i love you.

i love you for the person you were, i love you for the person you are, and i love you for the person you are going to be, as well as the person you want to be but cannot. i love all of you.

why?

because you’re a part of my life(i mean it).

so maybe it took me a while, but i finally figured out how everything and everyone in your life makes it what it is.

people you encounter, joys you find,problems you face… all these things make you the person you are. the thing about realisations like this is, once you start thinking about how big life is, and how precious…

you also realise how short a time you have to enjoy all of it.

how long is forever? do we feel eternity? can we?

there may be no tomorrow.

so whether or not i know you whether or not you know me i love you.

if i’ve pleased you, i’m grateful.

if i’ve hurt you, i’m sorry.

but whatever it is thank you for being a part of my life and probably…the biggest part of me.

sincerely, me."

wau,after reading this article again and again i think it is meaningful..herm,perhaps i can dedicate this to someone :) ..times up for my study break...back to my study table..huhuhu...

-theskyisnevertoohightoaim-

AUDIT CHAPTER 3~

2 Days without blogging due to my eyes got problem..But still,because of it i got the time to fully focus on my study eventhough with one eyes closed(saket sgt)..Back to business,i will summarize another chapter of audit,was thinking to do for other subjects as well but depends on how much free time i have..

Basically audit chap 3 is about the audit report..audit report is issued by auditor after the finished auditing the company's financial statement..there are few types of report produced by auditor,unqualified audit report(UAR),unqualified audit report but with explanatory para,qualified audit report,adverse and disclaimer..the report is produced depending on the level of materiality..

for unqualified report, there are 7 parts that myst be included..:

1. Report title,must contain the word independent to convey to users that the auditor are independent party.

2.Address to whom,mostly the BOD and shareholders..

3.Intro para,must include intro about the company,list of financial statement that has been audit, and also statement's of responsibility that require auditor to express oppinion..

4.Scope of para,must include what the auditor did..

5.Oppinion para,state the conclusion based on the audit..

6.name of CPA,state the CPA name..

7.date,the date the audit report was produced...

for the standard unqualified report to be issued by auditor,the audit result should hit all the criterias :

1.all statements are included in the financial statements

2.the 3 general steps are followed closely

3.suffiecience appropriate evidence has been accumulated

4.financial statement are prepared according to GAAP

5.no circumstances requiring more explanation para

the unqualified audit report but with explanation para is issued when the audit think that there is a need to explain on few things..the report is unqualififed,but due to perhaps changes in accounting policies has make it necessary for the auditor to add the explanatory para..another reason is that the auditor doubt about the going concern of the company..

a disclaimer and adverse report is used when the level of materiality is high..adverse oppinion is used when auditor believe the statement is highly material and not fairly stated(means there are missing part of it) and this could only arise if the auditor has knowledge about this after investigation..disclaimer oppinion is issued when the content of statement is highy material and the auditor cant satisfied himself and would not issued oppinion about the statement,this can arise without auditor's knowledge compare to adverse..

about materiality,how to measure the level of materiality is subjective..as long as it does not effect decission laregely then it is consider immaterial or material but if its effect the decission badly then it is consider as highly material..

basically,thats the brief info about audit chap 3..i'll write again on other chapters as well..

till then...

-theskyisnevertoohightoaim-

PLATONIC RELATIONSHIP~

I was about to turn off my study light and off to bed when a picture on my table caught my attention. A picture of me with minnie, taken last year somewhere in June. Every year, the period from June-August will be the best period in the year. I'm not going to tell more about it now, what im going to write is about the platonic relationship, opposite sex can be super best friend without involved feeling.. Is it true??Do i believe in that??

Do guy and girl can be best friend without involved feeling and sincerely just be best friend?

When you get close to your best friend which is the opposite sex of yours, you tend to care bout her..Then slowly, noticed or unnoticed a strange feeling towards her will slowly grow..A weird feeling to have her more than just a close friend,perasaan ingin memiliki dan mencintai :p...
Then, you started to act awkwardly and thus break the rule of friendship,never fall for your bestfriend..

From an article that I read before, this kind of relationship can only be happened in 3 condition..

First, either that guy is gay or that girl is lesbian, it works eitherway..hehehe...no offence to anyone.Next is that when that guy think that woman whom he bestfriended is not attractive or not hot enough, in short that girl is damn ugly and hell fat and it also goes the reverse way for a girl whom bestfriended a guy..again,no offence..The last one is that when that guy feel inferior towards that girl whom he bestfriended because that girl is too high standard and it also work the reverse way for a girl opinions..I still don't understand about the this one. How come when a guy feel inferior then he can become close friend with that girl without involve the loving doving feeling??

But honestly for me,I believed that such relationship do exist and can be happened..But in order to make that happend,both party have to sacrifise and suffer.Yes,you will fall for your bestfriend,surely that thing going to happend when you get too intimate with your opposite sex. But,DO NOT CROSS THE FRIENDSHIP LINE..Keep that feeling to yourself,tough to do right??
But again,If you are sincere and honest to be friend with that person,then you must know your border and limit..Try your very best not to fall for her..

Never cross the friendship line and maintain the beauty of being bestfriend to each other..There are things that you can only share with your bestfriend and not your love one..wink2..hehehe...

But that just my opinion, I don’t know about yours. I have experienced this,and i know how does it feel.But someone told me about this,'there is nothing greater than a great romance to destroy the beauty of friendship' :) .. I think I'm going to watch 'A lot like love' after this or play a mocca song, 'on the night like this' and let it play untill i fall asleep :) ..Miss u minnie~
Till then..

-theskyisnevertoohightoaim-

AL FATIHAH~

When i woke up today, there were two unread messages appeared on my hp. One from nina at 6.30 am and one from nadzirah at 7.05 am..Message from nina was a normal message but the one from nadz told the different thing..Condolence to nina who both grandparents passed away at 7.00 am..I know final is so near, but i do know that you are strong..Don't crumble and break down,be strong coz you have to..Like i told you,even when your brother not around you still have great friends around you that will help to pull you up and through your tough period.I don't feel like posting update on what i have learned today..have a safe journey coming back to Muadzam tomorrow.. Al Fatihah to nina's grandparents...

-theskyisnevertoohightoaim-